https://www.taxtmi.com/caselaws?id=41501 The court clarified that trade discounts, taxes, cost of insurance, and deductions for companies with multiple factories should be considered in determining the assessable value. These deductions are to be based on established agreements or terms of sale known before goods are removed, regardless of payment timing. The judgment further specified that the cost of transit transport insurance should be included in transportation costs. The case is set for further hearing on 18th November, 1983. en-us Mon, 14 Nov 1983 00:00:00 +0530 Mon, 02 Dec 2013 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41501 The court clarified that trade discounts, taxes, cost of insurance, and deductions for companies with multiple factories should be considered in determining the assessable value. These deductions are to be based on established agreements or terms of sale known before goods are removed, regardless of payment timing. The judgment further specified that the cost of transit transport insurance should be included in transportation costs. The case is set for further hearing on 18th November, 1983. Case-Laws Central Excise Mon, 14 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41501